https://www.taxtmi.com/caselaws?id=480 Wooden secondary packing used only to protect goods during transport was excluded from assessable value because the relevant test is whether the packing is ordinarily used for wholesale sale at the factory gate and is necessary to place the goods in their normal sale condition. Since the goods were ordinarily sold in polythene packing and wooden crates were used only for outstation buyers, the packing cost was not includible. Letters of protest were sufficient to treat duty as paid under protest, and failure to file a detailed representation under Rule 233B(5) did not alter that character. The refund claim was therefore not barred by limitation and remained admissible. en-us Tue, 18 Apr 2006 00:00:00 +0530 Sun, 13 Apr 2008 15:14:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=480 Wooden secondary packing used only to protect goods during transport was excluded from assessable value because the relevant test is whether the packing is ordinarily used for wholesale sale at the factory gate and is necessary to place the goods in their normal sale condition. Since the goods were ordinarily sold in polythene packing and wooden crates were used only for outstation buyers, the packing cost was not includible. Letters of protest were sufficient to treat duty as paid under protest, and failure to file a detailed representation under Rule 233B(5) did not alter that character. The refund claim was therefore not barred by limitation and remained admissible. Case-Laws Central Excise Tue, 18 Apr 2006 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=480